Title 48, Chapter 5, Section 356
( 48-5-356)
No municipality shall levy any tax or license fee or shall require
the payment of any fee or tax upon the sale or introduction into the
municipality of any agricultural product raised in this state
including, but not limited to, swine, cattle, sheep, goats, poultry,
and the products of such animals when the sale and introduction are
made by the producer of the product and the sale of the product is
made within 90 days of the introduction of the product into the
municipality. The exemptions provided in this Code section shall be
in addition to all other exemptions from taxation and licensing
provided by law for any such product. |